Guidance

Independent examination of charity accounts: examiners (CC32)

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

Documents

Independent examination of charity accounts: examiners

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Archwiliad annibynnol o gyfrifon elusennau: cyfarwyddiadau a chanllawiau i archwilwyr (CC32)

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Archwiliad annibynnol o gyfrifon elusennau: rhestr wirio (CC32a)

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Guidance for Independent Examiners during COVID-19 or in a time of national emergency.

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Details

This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.

Additional guidance is provided where an examination is undertaken during a time of a national emergency. In times of national emergency independent examiners must also read the separate guidance when following the Commission’s Directions for independent examination.

Published 31 March 2012
Last updated 7 May 2020 + show all updates
  1. Additional guidance has been provided for independent examiners during the COVID-19 outbreak.

  2. New CC32 guidance and directions added.

  3. First published.